(1) The employer must record on the OSHA 300 Log the recordable injuries and illnesses of all employees on their payroll, whether they are labor, executive, hourly, salary, part-time, seasonal, or migrant workers. The employer also must record the recordable injuries and illnesses that occur to employees who are not on their payroll if you supervise these employees on a day-to-day basis. If the employer's business is organized as a sole proprietorship or partnership, the owner or partners are not considered employees for recordkeeping purposes.

(2) The employer must record injuries and illnesses of employees from a temporary help service, employee-leasing service, or personnel supply service if they supervise these employees on a day-to-day basis.

(3) The employer must record an injury or illness of a contractor's employee who is working in your establishment if they supervise them on a day-to-day basis. However, if the contractor's employee is under the day-to-day supervision of the contractor, the contractor is responsible for recording the injury or illness.

(4) The employer must make sure that each injury and illness is recorded only once:

(a) Either on their OSHA 300 Log (if they provide day-to-day supervision); or

(b) On the other employer's OSHA 300 Log (if that company provides day-to-day supervision).